Piscine & Jacuzzi: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Piscine & Jacuzzi
Largest movements
- Tangible fixed assets -€19,204
down €19,204 (-83.5%), from €23,009 to €3,805
of which Furniture and vehicles: -€18,772
- Receivables within one year -€15,111
down €15,111 (-41.3%), from €36,553 to €21,442
of which Other amounts receivable: -€13,114
- Cash -€5,149
down €5,149 (-48.1%), from €10,705 to €5,556
mainly Net result for the year (-€21,219) and Debts after one year (-€9,218)
- Stocks and contracts -€1,766
down €1,766 (-61.8%), from €2,860 to €1,094
- Profit (loss) carried forward -€21,219
down €21,219, from €21,162 to -€57
- Debts after one year -€9,218
down €9,218 (-67.0%), from €13,750 to €4,531
- Trade debts -€5,437
down €5,437 (-60.7%), from €8,959 to €3,522
- Tax, wage and social debts -€5,279
down €5,279 (-82.3%), from €6,415 to €1,136
- Gross operating margin -€14,336
down €14,336, from €11,792 to -€2,545
- Other operating charges +€11,246
up €11,246 (+723.9%), from €1,553 to €12,800
- Depreciation -€4,990
down €4,990 (-54.1%), from €9,224 to €4,234
- Taxes -€856
down €856 (-92.8%), from €922 to €66
- Financial charges -€334
down €334 (-17.5%), from €1,908 to €1,574
of which Financial charges: -€626
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,127 | €31,896 | -€41,231 | -56.4% |
| Fixed assets | 21/28 | €23,009 | €3,805 | -€19,204 | -83.5% |
| Tangible fixed assets | 22/27 | €23,009 | €3,805 | -€19,204 | -83.5% |
| Plant, machinery and equipment | 23 | €1,386 | €954 | -€433 | -31.2% |
| Furniture and vehicles | 24 | €21,623 | €2,851 | -€18,772 | -86.8% |
| Current assets | 29/58 | €50,118 | €28,091 | -€22,026 | -43.9% |
| Stocks and contracts in progress | 3 | €2,860 | €1,094 | -€1,766 | -61.8% |
| Stocks | 30/36 | €2,860 | €1,094 | -€1,766 | -61.8% |
| Amounts receivable within one year | 40/41 | €36,553 | €21,442 | -€15,111 | -41.3% |
| Trade receivables | 40 | €6,309 | €4,312 | -€1,997 | -31.7% |
| Other amounts receivable | 41 | €30,244 | €17,130 | -€13,114 | -43.4% |
| Cash at bank and in hand | 54/58 | €10,705 | €5,556 | -€5,149 | -48.1% |
| Total equity and liabilities | 10/49 | €73,127 | €31,896 | -€41,231 | -56.4% |
| Equity | 10/15 | €34,367 | €13,148 | -€21,219 | -61.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €805 | €805 | = | 0.0% |
| Tax-exempt reserves | 132 | €805 | €805 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,162 | -€57 | -€21,219 | |
| Amounts payable | 17/49 | €38,760 | €18,749 | -€20,011 | -51.6% |
| Amounts payable after more than one year | 17 | €13,750 | €4,531 | -€9,218 | -67.0% |
| Financial debts | 170/4 | €13,750 | €4,531 | -€9,218 | -67.0% |
| Amounts payable within one year | 42/48 | €25,010 | €14,217 | -€10,793 | -43.2% |
| Current portion of amounts payable after more than one year | 42 | €9,637 | €9,559 | -€77 | -0.8% |
| Trade debts | 44 | €8,959 | €3,522 | -€5,437 | -60.7% |
| Suppliers | 440/4 | €8,959 | €3,522 | -€5,437 | -60.7% |
| Taxes, remuneration and social security | 45 | €6,415 | €1,136 | -€5,279 | -82.3% |
| Taxes | 450/3 | €6,415 | €1,136 | -€5,279 | -82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,224 | €4,234 | -€4,990 | -54.1% |
| Other operating charges | 640/8 | €1,553 | €12,800 | +€11,246 | +723.9% |
| Gross operating margin | 9900 | €11,792 | -€2,545 | -€14,336 | |
| Operating profit (loss) | 9901 | €1,014 | -€19,579 | -€20,593 | |
| Financial charges | 65/66B | €1,908 | €1,574 | -€334 | -17.5% |
| Recurring financial charges | 65 | €1,908 | €1,282 | -€626 | -32.8% |
| Non-recurring financial charges | 66B | - | €292 | +€292 | |
| Profit (loss) for the period before taxes | 9903 | -€894 | -€21,153 | -€20,259 | -2265.5% |
| Income taxes | 67/77 | €922 | €66 | -€856 | -92.8% |
| Profit (loss) for the period | 9904 | -€1,817 | -€21,219 | -€19,403 | -1068.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,817 | -€21,219 | -€19,403 | -1068.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.